Triple

T3215878
Position Surface form Disambiguated ID Type / Status
Subject Subchapter M E67392 entity
Predicate interactsWith P3970 FINISHED
Object Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
 E337207 NE FINISHED

How this triple was built (4 steps)

Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.

NER Named-entity recognition gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: Subchapter N of the Internal Revenue Code | Statement: [Subchapter M, interactsWith, Subchapter N of the Internal Revenue Code]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Subchapter N of the Internal Revenue Code
Context triple: [Subchapter M, interactsWith, Subchapter N of the Internal Revenue Code]
  • A. Subchapter K
    Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
  • B. Subchapter J
    Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
  • C. Subchapter M
    Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
  • D. Subchapter C
    Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
  • E. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NEDg Description generation gpt-5.1
Instruction
Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"
Input
Entity: Subchapter N of the Internal Revenue Code
Triple: [Subchapter M, interactsWith, Subchapter N of the Internal Revenue Code]
Generated description
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: Subchapter N of the Internal Revenue Code
Target entity description: Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
  • A. Subchapter K
    Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
  • B. Subchapter J
    Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
  • C. Subchapter M
    Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
  • D. Subchapter C
    Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
  • E. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • F. None of above. chosen

Provenance (5 batches)

The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.

Step Stage Batch ID Status When
creating Elicitation batch_69ad858b8adc8190ad989712c87a476b completed March 8, 2026, 2:19 p.m.
NER Named-entity recognition batch_69adab096b588190b22e41a76263ae92 completed March 8, 2026, 4:59 p.m.
NED1 Entity disambiguation (via context triple) batch_69b2623c90cc819085a94adfe3eb3f3f completed March 12, 2026, 6:50 a.m.
NEDg Description generation batch_69b2630060288190b0cf236863a5bb69 completed March 12, 2026, 6:53 a.m.
NED2 Entity disambiguation (via description) batch_69b264cbe2a48190baad7f335cdc37ba completed March 12, 2026, 7:01 a.m.
Created at: March 8, 2026, 3:07 p.m.